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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 25826 - 25850 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201335008 | 861.09-07 | Fair Market Value Method | 08/30/2013 |
| 201335007 | 9100.22-00 | Other | 08/30/2013 |
| 201335007 | 172.01-00 | Carryback and Carryover | 08/30/2013 |
| 201335007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/30/2013 |
| 201335006 | 1362.01-03 | Late Elections | 08/30/2013 |
| 201335005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2013 |
| 201335005 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 08/30/2013 |
| 201335004 | 7701.00-00 | Definitions | 08/30/2013 |
| 201335004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/30/2013 |
| 201335003 | 7701.00-00 | Definitions | 08/30/2013 |
| 201335003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/30/2013 |
| 201335002 | 9100.22-00 | Other | 08/30/2013 |
| 201335002 | 992.02-00 | Election | 08/30/2013 |
| 201335001 | 355.01-00 | Spin-Off | 08/30/2013 |
| 201335001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/30/2013 |
| 201334046 | 408.03-00 | Rollover Contributions | 08/23/2013 |
| 201334045 | 501.33-00 | Private v. Public Interest Served | 08/23/2013 |
| 201334045 | 501.35-00 | "Exclusively" Test | 08/23/2013 |
| 201334045 | 501.36-00 | Business Activities | 08/23/2013 |
| 201334045 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/23/2013 |
| 201334044 | 501.33-00 | Private v. Public Interest Served | 08/23/2013 |
| 201334043 | 501.03-30 | Organizational and Operational Tests | 08/23/2013 |
| 201334043 | 501.33-00 | Private v. Public Interest Served | 08/23/2013 |
| 201334042 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 08/23/2013 |
| 201334041 | 2.03-00 | Certain Married Individuals Living Apart | 08/23/2013 |
